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NY J81133




February 28, 2003

CLA-2-95:RR:NC:SP:225 J81133

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of ceramic ducks from China.

Dear Mr. Hoffacker:

In your letter dated February 5, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted assortment and photographs, Item #DF9846AB, 8” Dressed Ceramic Ducks, consists of four ceramic ducks that measure approximately 7 inches in height x 3-1/2 inches in width x 8-1/2 inches in length and dressed in pilgrim outfits made of polyester fabric. The first pair, depicts a female duck (Item #DF9846-A) and a male duck (Item #DF9846-B), that have brown heads, orange bodies and brown and yellow feathers. The female duck is wearing a traditional pilgrim white hat, brown “smock” with a wide white collar, wide white cuffs, a white apron, and white gloves. The male duck is wearing a traditional wide-brimmed black pilgrim hat, a brown smock with a wide white collar, black tie, and wide white cuffs, and white gloves. The second pair depicts a female (Item #DF9888-A) and a male (Item #DF9888-B) duck that have brown heads and brown and yellow feathers. They are both dressed in the same traditional attire as the other duck pair described above except that the attire is colored orange, yellow and brown. Pilgrims are an accepted symbol of Thanksgiving, and the ducks are classifiable as decorative articles for the holiday.

The applicable subheading for the Item #DF9846AB, 8” Dressed Ceramic Ducks, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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